Michigan Statutes

§ 205.191 — Applying credits and returns to reduce use tax.

Michigan § 205.191

JurisdictionMichigan

Ch. 205TAXATION

Act 175 of 2004STREAMLINED SALES AND USE TAX REVENUE EQUALIZATION ACT (205.171-205.191)

This text of Michigan § 205.191 (Applying credits and returns to reduce use tax.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mich. Comp. Laws § 205.191 (2026).

Text

STREAMLINED SALES AND USE TAX REVENUE EQUALIZATION ACT (EXCERPT) Act 175 of 2004 205.191 Applying credits and returns to reduce use tax. Sec.

21.At the option of the taxpayer, the credits and refunds provided in this act may be applied to reduce the use tax due under the use tax act and the procedures implementing those use tax payment obligations.

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Legislative History

2004, Act 175 , Eff. Sept. 1, 2004

Nearby Sections

15

§ 205.1

Department as agency responsible for tax collection; definitions.

§ 205.10

§ 205.100

Administration of tax; conflicting provisions; rules; filing claims for refund; payment of refunds; payment of refund filed for interstate access telephone services; tax imposed under tobacco products tax act.

§ 205.100a

Receipt and collection of local community stabilization share.

§ 205.101

Refund or credit for returned tangible personal property or service; written notice.

§ 205.101a

Selling or quitting business; final return; withholding of purchase money to cover taxes, interest, and penalties; liability for failure to withhold purchase money; purchaser liability for taxes, interest, and penalties of former owner.

§ 205.102

§ 205.103

§ 205.103a

Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions.

§ 205.104

§ 205.104a

Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined.

§ 205.104b

Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.

§ 205.105

Failing to register; penalty.

§ 205.106

Seller's failure to comply with act; penalty.

§ 205.107

Computation of tax amount; rounding up to whole cent.

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Bluebook (online)

Michigan § 205.191, Counsel Stack Legal Research, https://law.counselstack.com/statute/mi/205/205.191.